In this paper the reference model following control(RMFC) scheme through the optimal control theory is investigated for the independent rear wheel steering(IRWS) vehicle. RMFC vehicle follows the dynamic performance of a virtual vehicle as a reference model deisgned in the controller. Linear vehicle model of two degres-of-freedom is used to derive control scheme which is applied to full vehicle for evaluating handling performances. And 4WS vehicle through RMFC is compared to the conventional 2WS vehicle and 4WS vehicle in the J-turn test. The RMFC logic is also extended to IRWS vehicle, IRWS with RMFC shows not only the excellent handling performance but salso some advantages in terms of the directional stability and responsiveness from the simulation results.